The Board meeting commenced at 12:00 PM and concluded at 1:30 PM.

Financial Results Highlights (Quarter Ended September 30, 2026)

  • Revenue from Operations: ₹122.24 lakhs (compared to ₹99.61 lakhs in Q1 FY27 and ₹104.49 lakhs in Q2 FY26)
  • Total Income: ₹122.25 lakhs
  • Profit Before Tax: ₹48.58 lakhs
  • Tax Expense: ₹4.83 lakhs (Current Tax: ₹13.66 lakhs, Deferred Tax: ₹-8.84 lakhs)
  • Net Profit After Tax: ₹43.75 lakhs
  • Earnings Per Share (Basic & Diluted): ₹4.03

Half Year Performance (Ended September 30, 2026)

  • Revenue from Operations: ₹221.86 lakhs (compared to ₹198.03 lakhs in H1 FY26)
  • Total Income: ₹222.29 lakhs
  • Profit Before Tax: ₹58.98 lakhs
  • Tax Expense: ₹9.15 lakhs
  • Net Profit After Tax: ₹49.83 lakhs
  • Earnings Per Share (Basic & Diluted): ₹4.59

Balance Sheet Position (As of September 30, 2026)

  • Total Assets: ₹3,234.13 lakhs (compared to ₹3,015.30 lakhs as of March 31, 2026)
  • Non-Current Assets: ₹1,360.15 lakhs
  • Current Assets: ₹1,873.98 lakhs (including Inventories: ₹1,186.19 lakhs)
  • Equity: ₹1,569.81 lakhs (Equity Share Capital: ₹108.51 lakhs, Other Equity: ₹1,461.30 lakhs)
  • Non-Current Liabilities: ₹302.07 lakhs
  • Current Liabilities: ₹1,362.25 lakhs

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹106.47 lakhs
  • Net Cash used in Investing Activities: ₹-57.13 lakhs
  • Net Cash used in Financing Activities: ₹-49.05 lakhs
  • Net Increase in Cash & Equivalents: ₹0.30 lakhs

Key Notes to Financial Results

1. The financial results were reviewed by the Audit Committee and approved by the Board on November 13, 2026.

2. Statutory Auditors S K Agrawal and Co Chartered Accountants LLP conducted a limited review of the results.

3. Results prepared in accordance with Indian Accounting Standard 34 (Interim Financial Reporting).

4. The company has no subsidiaries/associates/joint ventures as of September 30, 2026.

5. Single reportable segment - segment-wise disclosure under IND AS 108 not applicable.

6. Loans include an amount of ₹2.26 lakhs recoverable from a company under litigation. No interest is being charged, and management expects full recovery with no provision for impairment/expected credit loss.

7. Previous period figures have been re-classified/re-grouped where required.

Auditor's Review

S K Agrawal and Co Chartered Accountants LLP issued an unmodified review conclusion, noting nothing came to their attention causing belief that the statement contains material misstatement. They emphasized the matter regarding the advance of ₹2.26 lakhs under litigation, with no provision for impairment.